Classic Rally Cars

[towat]

I have a client who builds classic rally cars, usually Ford Escorts, for wealthy individuals to use in rallys around the world.
The current query relates to vehicles he is building for clients in Austria and Switzerland although the export aspect is I believe straight forward and not relevant here but I stand to be corrected, this is the situation:

1. Import bare body shell from Africa into UK.
2. Builds rally car using UK/EU sourced mostly brand new components VAT claimed.
3. Exports completed Rally Car to new owner.

At this point the "new car" has never been driven so what Output VAT is payable by my client and what if anything would be reclaimable by the new owner?

Thanks in anticipation.

[pawncob]

Might depend on where the new owner resides, and if they paid any VAT.